TAX EVASION AND FINANCIAL DEVELOPMENT IN ASEAN-5

This research aimed to examine the effect of the convergence of International Financial Reporting Standards (IFRS) on tax avoidance on companies listed in Indonesia Stock Exchange. Tax avoidance that used in this research was Cash Efective Tax Rate (CETR). This research is also use the control variable to get other different influence that different such as CSR, size, and earning management (EM. This research used populations sector of transport service companies that listed in Indonesia Stock Exchange. The data of this research taken from secondary data that was from the Indonesia Stock Exchange in the form of Indonesian Capital Market Directory (ICMD) and the annual report of the company 2011-2015. The method of collecting sample was purposive sampling technique, the population that to be sampling in this research was populations that has the criteria of a particular sample. Companies that has the criteria of the research sample as many as 78 companies. The method of analysis used in this research is multiple regression analysis. Based on regression testing shows that the convergence of International Financial Reporting Standards (IFRS) has a positiveand significant impact on tax evasion. This shows that IFRS convergence actually improves tax evasion practices. The control variables of firm size and earnings management also significantly influence the application of IFRS in improving tax avoidance practices, while CSR control variables have no role in convergence IFRS in improving tax evasion practice.

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Financial Systems and economic Development in the Russian Regions: A Comparative Analysis

Voprosy Ekonomiki ◽

10.32609/0042-8736-2015-10-94-108 ◽

2015 ◽

pp. 94-108 ◽

Cited By ~ 3

Author(s):

K. Krinichansky

Keyword(s):

Economic Development ◽

Comparative Analysis ◽

Financial Development ◽

Public Debt ◽

Fixed Capital ◽

Russian Regions ◽

Growth Mechanisms ◽

Financial Systems ◽

Debt Market ◽

Regions Of Russia

The paper identifies and assesses the closeness of the connection between incremental indicators of the financial development in the regions of Russia with the incremental regional GDP and the investment in fixed capital. It is shown that the positioning of the region as an independent participant of public debt market matters: the regional GDP and investment in fixed capital grow more rapidly in the regions which are regularly borrowing on the sub-federal bonds market. The paper also demonstrates that the poorly developed financial system in some regions have caused the imperfection of the growth mechanisms since the economy is not able to use the financial system’s functions.

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Credit Market Depth and Income Inequality in Vietnam: A Panel-Data Analysis

Journal of Economics and Development ◽

10.33301/2016.18.02.01 ◽

2016 ◽

pp. 5-18

Author(s):

Hoi Le Quoc ◽

Hoi Chu Minh

Keyword(s):

Data Analysis ◽

Panel Data ◽

Income Inequality ◽

Financial Development ◽

Inflection Point ◽

Panel Data Analysis ◽

Credit Market ◽

Method Of Moment ◽

Market Depth ◽

Generalized Method Of Moment

Financial development could exert various effects on income distribution of a country. By employing Generalized Method of Moment, this paper aims at examining the impacts of credit market depth, one of most used financial development barometers, on income inequality in Vietnam. The empirical findings show that expanding credit market in the country could lead to higher income inequality. We have not found evidence that supports the hypothesis of an inverted U-shaped relation ever introduced by Greenwood and Jovanovich, although this hypothesis may still hold in a sense that Vietnam has not reached to the inflection point to generate such a curve alike.

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SENSITIVITAS ETIS MAHASISWA ATAS PENGGELAPAN PAJAK

JRAK Jurnal Riset Akuntansi dan Komputerisasi Akuntansi ◽

10.33558/jrak.v8i2.938 ◽

2017 ◽

Vol 8 (2) ◽

pp. 178-195

Author(s):

Nurma Risa

Keyword(s):

Tax Evasion ◽

Female Students ◽

T Test ◽

Study Program ◽

Male And Female ◽

Political Sciences ◽

Significant Difference ◽

The Subject ◽

And Gender ◽

Management Students

This study aims to prove that there is a difference of perception about ethics on tax evasion in UNISMA Bekasi students, based on selected study program and gender. The sample of this research is the students who have fulfilled the subject of taxation, at the Faculty of Economics (FE) and Faculty of Social and Political Sciences (FISIP). Using independent t-test, the results showed that there was no significant difference of perception about tax evasion ethics between FE and FISIP students. But significant differences the perception of tax evasion ethics occur between accounting and management students at FE. Significant differences also did not occur between male and female students

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